Blog Post

This blog post is updated with the GST Council’s decision to extend the return due dates

The deadline for filing the first GST return, the Form GSTR-3B ended last month on dates August, 25 and August, 28, 2017. Yet, there are many businesses which are still in the process of filing Form GSTR-3B. This being the first GST return and understating the plight of the businesses, the committee has decided to waive the late fee for all the businesses who could not file GSTR-3B for the month of July 2017. However, for late payment, an interest at maximum of 18% will be levied.

Form GSTR-3B is the first return, some mistakes or errors are expected in its filing process. Few examples are listed below.

“I missed out on adding some outward supplies before arriving at my Outward Supplies Summary and thereby shown less tax liability. How can this be corrected?”

Businesses need to take note of the fact that under GST, there is no concept of revised return, whether for Form GSTR-3B or your regular return which you will be filing from September onwards. This means, once you have submitted the return in the GSTN portal, you cannot modify it. The same holds good for Form GSTR-3B as well. As long as the form is in save mode (before submitting), details can be modified and corrected, but not after submitting it.

How to correct GSTR-3B?

You need not worry about this!

As you know, the Form GSTR-3B is only an interim return and the actual return for July needs to be filed in Form GSTR-1 by 10 October; Form GSTR-2 by 31 October ; and Form GSTR-3 by 10 November, 2017 (revised dates). Therefore, any correction in GSTR-3B have to be reported in Form GSTR-1 and Form GSTR-2.Any correction related to outward supplies has to be reported in Form GSTR-1. Outward supplies might have been under-reported or excess reported in FORM GSTR-3B, both of which need to be correctly reported when filing Form GSTR-1.

Similarly, any correction towards the eligible ITC, tax liability of inward supplies liable for reverse charge; or any other correction in the details of inward supplies submitted in the Form GSTR-3B, need to be reported in Form GSTR-2.

Based on the correct details declared in the Form GSTR-1 and Form GSTR-2, the revised tax liability and eligible ITC will reflect your e-ledger. Also, these details will get auto-populated in Form GSTR-3 of July 2017.

Note: Businesses who have not set off their tax liability in GSTR 3B for July 2017 and have only done ‘Submit’ of their GSTR 3B, have now been given the option to edit, submit and file their Returns

What happens, if there are any difference between the Form GSTR-3B and GSTR-1 and GSTR-2? How the matching of GSTR-3B is done with GSTR-1, GSTR-2 and GSTR-3? Watch out our next blog.

151 Comments

While filling of GSTR 3B it is observed one invoice was cancelled, What should we do to correct the output tax1- cancel invoice and don’t account for2- retain invoice as it is & issue credit note in lieu of it3- while taking Tally print for GSTR 3B we modify and show deduction below the tax figures.pl advice.

In filling GSTRB-3 I made two mistakes, one during putting Sales Tax amount by 5 thousand instead of 3 put the fig as 8 which leads to high tax liability and according to this challan also issued excess by 5 thoudand. How to correct it.Another, against IGST ITC amount which without understanding how to adjust it with tax liability made the payment of same amount as excess. How to get refund it or how adjust in GSTR-1?

In your case, it lead to 2 situations – Tax paid as per GSTR-3B is more than the tax payable in GSTR-3 and ITC claimed in GSTR-3B is less than the eligible ITC in GSTR-2. In the both the case, the differential amount will be credited to to e-credit ledger. To know more, please read Mismatch of GSTR-3B with GSTR-3

While filing GSTR 3B Return for July 2017 i have wrongly mentioned the SGST & CGST amount total in IGST coloumn also hence my tax liability increases and i am not able to offset my liability and file return can you please help me how to resolve this

I make a mistake in GSTR 3B . I fill amount in CGST AND SGST column, i ddint fill the ITC column and submitted. i have a last month ITC balance but its not sufficient Plz let me know how i correct it ..

While filing gstr3b for July I file the sale amount tax on sale purchase tax on purchase make challan pay tax but buy mistake forget to offset libillty and submit return now i cont able to file return either for July or agust how to correct it

Sir now i am going to file the GSTR 3b for the month of August 2017 Ifilled all the related data and i want to save it but it is showing system error and i am unable to file the GSTR 3B for August month. What to do?

Is it necessary to fill column 5 a b c and 6 a b in Trans 1 form even though i dont have any claim dep in excise and vat tax. I have filed my last 6 months return u der vat but dont have any claim under central excise or vat. I have exvise stock with cst purchase and excise stock inclusive of excise with cst purchase . I thinks only 7 a i should fill now . Please suggest is it correct.

I filled my Gstr1 return of july there was some mistake in Column 12 sales detail with HSN . It was not showing actual sales of july sales which was showing in b to b and b to c figures but less . Now how and when i can correct this detail of Hsn sales .

In table 5 of GSTR-3B, you need to capture only the details of exempt, nil-rated and non-GST inward supplies.In your case, Staff welfare expanses are not required to be captured here. However,for Printing and Stationery and rent, if the supplier is URD and expenses value in a day is less than Rs 5,000, you can report here.

i subitted 3b returns but in itc i m not mentioned inward liability so my my laibility is now more its one lakh something but now i made the payment which is iis actual which comes around 40000 thousand..now how i clear this

If GSTR-3B is of July,2017, an option to edit is now available. You can correct the details, submit and file. If it belongs to August,2017, you have to report the correct details while filing GSTR-1 GSTR-2 or GSTR-3 of August,2017.

Mismatch due to : 1) If sundry debtor/creditor created as ‘Regular’ without GSTIN. 2) Any change made in invoice after creating report. 3) Place of supply not indicated. All this things, you can change manually.

My cgst has become negative because of wrongly setting off tax liability because of which i am not able to file gstr 3b.. what is the process of correcting it as i am not able to file gstr 3b for august because july gstr 3b is yet not filed

I have got registration only on 27/8 though I had applied in June itself due to mismatch in PAN card. While trying to upload GSTR 3 B I have committed a blunder by filling the ITC under ineligible ITC and confirmed it. This I noticed only after paying the Output minus Input amount through net banking. Now I am not able to file the return as the pop up come ” First the liability be settled” Should I first pay the entire out put credit minus amount paid thro net banking without taking in to account of Input credit? Kindly guide me. I am yet to file GST ! etc. as the due date is extended.

I have submitted the GSTR 3B form for the month of july but the figures were filled of august month by mistake in which the tax liability arises, but actually there is refund. What should I do now? I have not filled the GSTR 3B return yet it is submitted on the portal not filled. Kindly help.

I MISSED MY ITC ON PURCHASE CLAIMED COLUMN IN THE GSTR 3B FOR JULY’2017 AND A LARGE AMOUNT OF TAX LIABILITY ERASED.I COULD NOT FILE THE RETURN .HOW CAN BE RECTIFIED.ITS NOT POSSIBLE TO FILE GSTR-3B FOR AUGUST 2017 WHAT SHOULD DO

If you have still not filed GSTR-3B for July,2017, an option to edit is now available. You can correct the details, submit and file. In case, you have already file, you can report the details in GSTR-2 of July,2017.

we are registration for GST Number on 17-07-17 & we get ARN number also but GST number Certificate shows registration date is 08-08-17. my query is, we have file GSTR3B of July-17 or Aug-17 because in GST portal show for return only Aug-17.

don’t worry, Pl make proper entry in GST R-1 and R-2, considering all income and expenses relevant, including reverse charge and while filing GSTR-3 for July, see that all taxes are filled and appearing correctly.Pl note that if you have already filed GSTR-1 for July and any thing not appeared or left, get the same entered in Aug. GSTR_1, as No revision of return are available in GST system, you can correct error and omission in next month by reporting in correct column.

Pl note that submitting GST-3B, is mandatory to discharge liability. Even you have deposited challan are having credit balance in your electronics ledger, unless you debit the liability and submit the same to GSTN portal your liability will continue, which attract penal liability and interest. Pl note that this is legal obligation and you cannot bypass the same.It is advisable to file GST -3B immediately, without delay to reduce liability.

While filing gstr3b for july we have wrongly entered the purchase bill in inward supplies (liable to reverse charge). So how to correct it and where we should enter the purchase detail. It is purchased from registered dealer.pl reply.

I make a mistake in GSTR 3B . I fill amount in CGST AND SGST column also fill the total of CGST & SGST In intregated tax column , due to which my tax liability increases . Plz let me know how i correct it ..

My tax liability increased due to mistake of amount entered in GSTR3B on outward CGST/CGST column and submitted.I could not able to rectify in GSTR-2, kindly guide me to rectify (where and how).Thanks in Advance

In this case, the output tax liability as per the details furnished in Forms GSTR-1 will be less than the output tax liability furnished in GSTR-3B. The excess output tax liability will be carried forward to the next month and can be used to offset the output liability of the next month. This will get carried forwarded upon submission of GSTR-3.

In GSTR 3B, I made payment of reverse charge using the input credit of CGST and SGST, there by making an excess payment of IGST. Can I correct this by allocating the respective amounts of reverse charge CGST and SGST against the excess IGST payment?